Фискальные эффекты применения методологии инициативного бюджетирования в сфере общественных финансов

The subject of the research is the methodology and practice of initiative budgeting (the Russian term for participatory budgeting) as applied to taxation. The relevance of the study is explained by the fact that the experience accumulated in Russia allows us to speak about the productivity of the initiative budgeting methodology in relation to other areas of public finance. The initiative budgeting methodology is part of a more general theory of citizens’ participation in governance and budget decision-making, which is being formed in Russian and foreign studies. The article aims to study the emergence of fiscal effects of applying the methodology of initiative budgeting in public finance and to develop proposals on this basis aimed at finding reserves for increasing local budget revenues. To formulate conclusions and recommendations, the authors use methods such as content analysis of scientific publications on the development of participatory budgeting practices abroad and logical generalization. The study substantiates that one of the promising practices of initiative budgeting may be the participation of citizens in decision-making on the allocation of part of the expenditures of local budgets to co-finance projects of initiative budgeting. At the same time, additional positive effects appear in the form of increased motivation for collection and an overall increase in the volume of local taxes and fees. Thus, there is a productive integration of the initiative budgeting methodology and tax policy at the local level. The authors propose possible strategies for introducing an initiative budgeting experiment in Russian regions. The authors conclude that the initiative budgeting methodology allows creating ways to motivate local governments and citizens to increase local budget revenues. There is a prospect of expanding the scope of application of initiative budgeting tools to solve the financial problems of municipalities.Предметом исследования являются методология и практики инициативного бюджетирования применительно к налогообложению. Актуальность исследования объясняется тем, что опыт, накопленный инициативным бюджетированием в России, позволяет говорить о продуктивности методологии инициативного бюджетирования применительно к иным сферам общественных финансов. Методология инициативного бюджетирования является частью более общей теории вовлечения граждан в государственное управление и бюджетные решения, формирующейся в российских и зарубежных исследованиях. Целью статьи является исследование возникновения фискальных эффектов применения методологии инициативного бюджетирования в сфере общественных финансов и разработка на этой основе предложений, направленных на нахождение резервов увеличения доходов местных бюджетов. Использованы такие методы, как контент-анализ научных публикаций о развитии практик партисипаторного бюджетирования за рубежом, логическое обобщение для формулировки выводов и рекомендаций. Обосновано, что одной из перспективных практик инициативного бюджетирования может стать участие граждан в решениях о направлении части расходов местных бюджетов на софинансирование проектов инициативного бюджетирования. При этом появляются дополнительные положительные эффекты в форме повышения мотивации собираемости и общего роста объема поступлений местных налогов и сборов. Таким образом возникает продуктивная интеграция методологии инициативного бюджетирования и налоговой политики на местном уровне. Авторы предложили вероятные стратегии разворачивания эксперимента в субъектах Российской Федерации по внедрению инициативного бюджетирования. Сделан вывод, что методология инициативного бюджетирования позволяет создать способы мотивации органов местного самоуправления и граждан к увеличению объемов доходов местных бюджетов. В перспективе предполагается расширение сферы применения инструментария инициативного бюджетирования для решения финансовых проблем муниципальных образований

МОДИФИКАЦИЯ БЮДЖЕТНЫХ ПРАВИЛ ДЛЯ ИНВЕСТИЦИОННОГО РАЗВИТИЯ ЭКОНОМИКИ РОССИИ

The article analyzes the problem of modifying the budget rules while facing a slowdown of the economic growth in Russia in the context of high levels of natural rent. It was revealed that the main disadvantage of the current fiscal rules is the lack of coordination with the investment and monetary policy. Modifying the existing budget rules is proven to be necessary for the transfer of the natural rent in the infrastructure development and the diversification of the economy.The basis of the new fiscal rules is the mechanism for maintaining a balance between cash flows in consumption funds, investment, and savings. This requires formation of an Investment fund for the development of the national economy, filled not only by the state rental revenues, but the Bank of Russia as well (especially in the period of low oil prices). В статье анализируется проблема модификации бюджетных правил в условиях замедления роста экономики России на фоне высокого уровня природной ренты. Выявлено, что основным недостатком действующего бюджетного правила является его нескоординированность с инвестиционной и денежно-кредитной политикой государства. Обосновывается, что для перевода природной ренты в развитие инфраструктуры и диверсификацию экономики необходимо модифицировать действующие бюджетные правила.В основе новых бюджетных правил предлагается механизм поддержания оптимального соотношения между денежными потоками в фонды потребления, инвестирования и накопления. Для этого необходимо формирование Инвестиционного фонда развития национальной экономики, наполняемого не только за счет рентных доходов государства, но и средств Банка России (особенно в период низких цен на нефть).

Nucleosome mobilization by ISW2 requires the concerted action of the ATPase and SLIDE domains

The ISWI family of ATP-dependent chromatin remodelers represses transcription by changing nucleosome positioning. The interactions with extranucleosomal DNA and the requirement of a minimal length of extranucleosomal DNA by ISWI mediate the spacing of nucleosomes. ISW2 from Saccharomyces cerevisiae, a member of the ISWI family, has a conserved domain called SLIDE (SANT-like ISWI domain), whose binding to extranucleosomal DNA ~19 bp from the edge of nucleosomes is required for efficiently pushing DNA into nucleosomes and maintaining the unidirectional movement of nucleosomes, as reported here. Loss of SLIDE binding does not perturb ATPase domain binding to the SHL2 site of nucleosomes or its initial movement of DNA inside of nucleosomes. ISW2 has therefore two distinct roles in mobilizing nucleosomes, with the ATPase domain translocating and moving DNA inside nucleosomes, and the SLIDE domain facilitating the entry of linker DNA into nucleosomes

Location-Specific Epigenetic Regulation of the Metallothionein 3 Gene in Esophageal Adenocarcinomas

Metallothionein 3 (MT3) maintains intracellular metal homeostasis and protects against reactive oxygen species (ROS)-induced DNA damage. In this study, we investigated the epigenetic alterations and gene expression of the MT3 gene in esophageal adenocarcinomas (EACs).Using quantitative bisulfite pyrosequencing, we detected unique DNA methylation profiles in the MT3 promoter region. The CpG nucleotides from -372 to -306 from the transcription start site (TSS) were highly methylated in tumor (n = 64) and normal samples (n = 51), whereas CpG nucleotides closest to the TSS (-4 and +3) remained unmethylated in all normal and most tumor samples. Conversely, CpG nucleotides in two regions (from -139 to -49 and +296 to +344) were significantly hypermethylated in EACs as compared to normal samples [FDR<0.001, -log10(FDR)>3.0]. The DNA methylation levels from -127 to -8 CpG sites showed the strongest correlation with MT3 gene expression (r = -0.4, P<0.0001). Moreover, the DNA hypermethylation from -127 to -8 CpG sites significantly correlated with advanced tumor stages and lymph node metastasis (P = 0.005 and P = 0.0313, respectively). The ChIP analysis demonstrated a more repressive histone modification (H3K9me2) and less active histone modifications (H3K4me2, H3K9ace) in OE33 cells than in FLO-1 cells; concordant with the presence of higher DNA methylation levels and silencing of MT3 expression in OE33 as compared to FLO-1 cells. Treatment of OE33 cells with 5-Aza-deoxycitidine restored MT3 expression with demethylation of its promoter region and reversal of the histone modifications towards active histone marks.In summary, EACs are characterized by frequent epigenetic silencing of MT3. The choice of specific regions in the CpG island is a critical step in determining the functional role and prognostic value of DNA methylation in cancer cells

Asymmetric Wolbachia Segregation during Early Brugia malayi Embryogenesis Determines Its Distribution in Adult Host Tissues

Wolbachia are required for filarial nematode survival and fertility and contribute to the immune responses associated with human filarial diseases. Here we developed whole-mount immunofluorescence techniques to characterize Wolbachia somatic and germline transmission patterns and tissue distribution in Brugia malayi, a nematode responsible for lymphatic filariasis. In the initial embryonic divisions, Wolbachia segregate asymmetrically such that they occupy only a small subset of cells in the developing embryo, facilitating their concentration in the adult hypodermal chords and female germline. Wolbachia are not found in male reproductive tissues and the absence of Wolbachia from embryonic germline precursors in half of the embryos indicates Wolbachia loss from the male germline may occur in early embryogenesis. Wolbachia rely on fusion of hypodermal cells to populate adult chords. Finally, we detect Wolbachia in the secretory canal lumen suggesting living worms may release bacteria and/or their products into their host

A Single cis Element Maintains Repression of the Key Developmental Regulator Gata2

In development, lineage-restricted transcription factors simultaneously promote differentiation while repressing alternative fates. Molecular dissection of this process has been challenging as transcription factor loci are regulated by many trans-acting factors functioning through dispersed cis elements. It is not understood whether these elements function collectively to confer transcriptional regulation, or individually to control specific aspects of activation or repression, such as initiation versus maintenance. Here, we have analyzed cis element regulation of the critical hematopoietic factor Gata2, which is expressed in early precursors and repressed as GATA-1 levels rise during terminal differentiation. We engineered mice lacking a single cis element −1.8 kb upstream of the Gata2 transcriptional start site. Although Gata2 is normally repressed in late-stage erythroblasts, the −1.8 kb mutation unexpectedly resulted in reactivated Gata2 transcription, blocked differentiation, and an aberrant lineage-specific gene expression pattern. Our findings demonstrate that the −1.8 kb site selectively maintains repression, confers a specific histone modification pattern and expels RNA Polymerase II from the locus. These studies reveal how an individual cis element establishes a normal developmental program via regulating specific steps in the mechanism by which a critical transcription factor is repressed

H3 Lysine 4 Is Acetylated at Active Gene Promoters and Is Regulated by H3 Lysine 4 Methylation

Methylation of histone H3 lysine 4 (H3K4me) is an evolutionarily conserved modification whose role in the regulation of gene expression has been extensively studied. In contrast, the function of H3K4 acetylation (H3K4ac) has received little attention because of a lack of tools to separate its function from that of H3K4me. Here we show that, in addition to being methylated, H3K4 is also acetylated in budding yeast. Genetic studies reveal that the histone acetyltransferases (HATs) Gcn5 and Rtt109 contribute to H3K4 acetylation in vivo. Whilst removal of H3K4ac from euchromatin mainly requires the histone deacetylase (HDAC) Hst1, Sir2 is needed for H3K4 deacetylation in heterochomatin. Using genome-wide chromatin immunoprecipitation (ChIP), we show that H3K4ac is enriched at promoters of actively transcribed genes and located just upstream of H3K4 tri-methylation (H3K4me3), a pattern that has been conserved in human cells. We find that the Set1-containing complex (COMPASS), which promotes H3K4me2 and -me3, also serves to limit the abundance of H3K4ac at gene promoters. In addition, we identify a group of genes that have high levels of H3K4ac in their promoters and are inadequately expressed in H3-K4R, but not in set1Δ mutant strains, suggesting that H3K4ac plays a positive role in transcription. Our results reveal a novel regulatory feature of promoter-proximal chromatin, involving mutually exclusive histone modifications of the same histone residue (H3K4ac and H3K4me)

Synergistic Effect of SRY and Its Direct Target, WDR5, on Sox9 Expression

SRY is a sex-determining gene that encodes a transcription factor, which triggers male development in most mammals. The molecular mechanism of SRY action in testis determination is, however, poorly understood. In this study, we demonstrate that WDR5, which encodes a WD-40 repeat protein, is a direct target of SRY. EMSA experiments and ChIP assays showed that SRY could bind to the WDR5 gene promoter directly. Overexpression of SRY in LNCaP cells significantly increased WDR5 expression concurrent with histone H3K4 methylation on the WDR5 promoter. To specifically address whether SRY contributes to WDR5 regulation, we introduced a 4-hydroxy-tamoxifen-inducible SRY allele into LNCaP cells. Conditional SRY expression triggered enrichment of SRY on the WDR5 promoter resulting in induction of WDR5 transcription. We found that WDR5 was self regulating through a positive feedback loop. WDR5 and SRY interacted and were colocalized in cells. In addition, the interaction of WDR5 with SRY resulted in activation of Sox9 while repressing the expression of β-catenin. These results suggest that, in conjunction with SRY, WDR5 plays an important role in sex determination

H2A.Z Demarcates Intergenic Regions of the Plasmodium falciparum Epigenome That Are Dynamically Marked by H3K9ac and H3K4me3

Epigenetic regulatory mechanisms and their enzymes are promising targets for malaria therapeutic intervention; however, the epigenetic component of gene expression in P. falciparum is poorly understood. Dynamic or stable association of epigenetic marks with genomic features provides important clues about their function and helps to understand how histone variants/modifications are used for indexing the Plasmodium epigenome. We describe a novel, linear amplification method for next-generation sequencing (NGS) that allows unbiased analysis of the extremely AT-rich Plasmodium genome. We used this method for high resolution, genome-wide analysis of a histone H2A variant, H2A.Z and two histone H3 marks throughout parasite intraerythrocytic development. Unlike in other organisms, H2A.Z is a constant, ubiquitous feature of euchromatic intergenic regions throughout the intraerythrocytic cycle. The almost perfect colocalisation of H2A.Z with H3K9ac and H3K4me3 suggests that these marks are preferentially deposited on H2A.Z-containing nucleosomes. By performing RNA-seq on 8 time-points, we show that acetylation of H3K9 at promoter regions correlates very well with the transcriptional status whereas H3K4me3 appears to have stage-specific regulation, being low at early stages, peaking at trophozoite stage, but does not closely follow changes in gene expression. Our improved NGS library preparation procedure provides a foundation to exploit the malaria epigenome in detail. Furthermore, our findings place H2A.Z at the cradle of P. falciparum epigenetic regulation by stably defining intergenic regions and providing a platform for dynamic assembly of epigenetic and other transcription related complexes